Tax researchers have found that the preparation of a case briefa concise summary of relevant court caseis an invaluable tool, both when returning to a client's research problem or when constructing a research analysis for another client with a similar problem.

Write case brief with these two cases:

Harold Dancer, 73 T.C. 1103 (1980) and Freedman v. Comm., 62-1 USTC 9400